We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out how to get copies of your duty deferment statements.
How to account for VAT on vehicles and fuel you use for your business.
Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
Check which software packages you can use to keep VAT records and submit your VAT Returns.
How and when you can apply zero-rated VAT to exported goods.
Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
Find out when transactions involving land and buildings are exempt from VAT.
Find out which country’s VAT rules to use when supplying services abroad.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
How to get VAT relief if you’re buying goods because of your disability.
From 1 January 2023, you’ll get penalty points if you submit a VAT Return late (including nil payment returns). Find out how points work and how to avoid a £200 penalty.
Check if you can claim a VAT refund using the DIY housebuilders scheme, if you’re building a new house.
Use this form if you've received a letter or email from HMRC asking you to send details to support your VAT repayment claim.
Check if you need to pay import VAT when you import goods into Great Britain from outside the UK, or outside the EU to Northern Ireland. For supplies of services from outside the UK you must account for VAT under the reverse…
Find out what to do if you supply goods and services that are exempt from VAT and how these affect the amount of VAT you can reclaim on your purchases.
Find out how VAT applies to education, research, vocational training, examination services and goods and services connected with these activities.
How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them.
Use this online service (VAT126) to claim back VAT if you're exempt from it as a local authority, academy, public body or eligible charity.
Find out what records you must keep and how to keep them if you're registered for VAT.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).